Stiri din media și din surse oficiale despre fiscalitate, legislație și contabilitate din UE & International
Pentru ȘTIRI din Romania vizitați ȘTIRI fiscale din România
ec.europa.eu – Taxation and Customs Union
- 20 Jul 2018: Adoption of progress report on the EU Strategy and Action Plan for Customs Risk Management. - taxud.linkgroup.whatsnew
- 19 Jul 2018: The Concept of Tax Gaps Report II: Corporate Income Tax Gap Estimation Methodologies - taxud.linkgroup.whatsnew
- 11 Jul 2018: Follow-up of the Action Plan on VAT - taxud.linkgroup.whatsnew
Follow-up of the Action Plan on VAT: the Commission services have put together a Working Document which incorporates into the VAT Directive the text of Commission proposal COM(2018)329 with the technical amendments for a definitive VAT system.
- 6 Jul 2018: New guidelines on VAT published - taxud.linkgroup.whatsnew
See “VAT Committee”
- 21 Jun 2018: VAT: European Commission welcomes adoption of new tools to combat fraud in the EU - taxud.linkgroup.whatsnew
The Commission has welcomed the political agreement reached by EU Member States today on new tools to close loopholes in the EU's Value Added Tax (VAT) system.
ec.europa.eu – Company law, auditing and accounting
- 17 Nov 2016: The Commission requests Bulgaria to transpose the Accounting Directive (2013/34/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 17 Nov 2016: The Commission requests Greece to transpose the Audit Directive (2014/56/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
- 17 Nov 2016: The Commission requests Ireland, Spain, Latvia, Portugal and Romania to transpose the Transparency Directive (2013/50/EU) into the national laws and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 22 Sep 2016: The EU has endorsed IFRS 15 Revenue from Contracts with Customers (Regulation 2016/1905/EU). The objective of the new standard is to provide companies with clearer principles on how and when they should recognise revenue. The standard’s effective date is 1 January 2018. - Company law, auditing and accounting - News - Internal Market - European Commission
- 31 Aug 2016: A Regulatory Technical Standard on access to regulated information at Union level has been adopted and published: Regulation 2016/1437/EU - Company law, auditing and accounting - News - Internal Market - European Commission
curia.europa.eu – Jurisprudenta UE
- 7 Aug 2018: 124/2018 : 7 august 2018 - Concluziile avocatului general în cauza C-327/18 - curia.europa.euR O
spațiu de libertate, securitate și justiție
Advocate General Szpunar: the UK’s decision to leave the EU should not affect the execution of a European arrest warrant issued by it
- 7 Aug 2018: 123/2018 : 7 august 2018 - Hotărârea Curţii de Justiţie în cauza C-161/17 - curia.europa.euRenckhoff
Libertatea de stabilire
The posting on a website of a photograph that was freely accessible on another website with the consent of the author requires a new authorisation by that author
- 25 Jul 2018: 120/2018 : 25 iulie 2018 - Hotărârea Curţii de Justiţie în cauza C-205/17 - curia.europa.euComisia/Spania
mediu și consumatori
On account of its delay in implementing the Urban Waste Water Treatment Directive, Spain is ordered to pay a lump sum of €12 million and a penalty payment of almost €11 million per six-month period of delay
- 25 Jul 2018: 122/2018 : 25 iulie 2018 - Hotărârea Curţii de Justiţie în cauza C-265/17 - curia.europa.euComisia/United Parcel Service
Advocate General Kokott suggests that the Court of Justice should confirm that the Commission’s decision prohibiting the acquisition of TNT Express by UPS should be annulled due to a procedural error
- 25 Jul 2018: 121/2018 : 25 iulie 2018 - Concluziile avocatului general în cauzele conexe C-138/17P,C-146/17 P,C-150/17 P,C-174/17 P,C-222/17 P - curia.europa.euUniunea Europeană/Gascogne Sack Deutschland și Gascogne
Advocate General Wahl: the Court of Justice should set aside the judgments of the General Court by which it ordered the EU to pay compensation for material damage to a number of companies as a result of the excessive length of proceedings before that court
ifrs.org – News
oecd.org – Centre for Tax Policy and Administration
- 27 Jul 2018: Antigua and Barbuda becomes the 125th jurisdiction to join the most powerful multilateral instrument against offshore tax evasion and avoidance - OECD.org - Centre for Tax Policy and Administration
Antigua and Barbuda today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. It is the 125th jurisdiction to join the Convention.
- 26 Jul 2018: OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14) - OECD.org - Centre for Tax Policy and Administration
The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.
- 23 Jul 2018: Ukraine signs landmark agreement to strengthen its tax treaties - OECD.org - Centre for Tax Policy and Administration
Today, Ukraine signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Ukraine becomes the 83rd jurisdiction to join the Convention, which will update the existing network of bilateral tax treaties to reduce opportunities for tax avoidance by multinational enterprises.
- 22 Jul 2018: OECD Secretary-General Tax Report G20 Finance Ministers, Buenos Aires, Argentina, July 2018 - OECD.org - Centre for Tax Policy and Administration
This report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive Framework on BEPS. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
- 22 Jul 2018: OECD/IMF Report on Tax Certainty - 2018 Update - OECD.org - Centre for Tax Policy and Administration
This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.
accaglobal.com – the Global Body for Professional Accountants
iasplus.com – Global Accounting News
- 20 Aug 2018: IASB posts webcast on IFRS 17 - IAS Plus
The IASB has posted a webcast on insurance contracts with participation and other features in IFRS 17 'Insurance Contracts'.
- 17 Aug 2018: IASB member discusses the relevance of accounting information - IAS Plus
On 9 August 2018, IASB member Ann Tarca gave a lecture during a conference at the University of Western Australia in Perth.
- 17 Aug 2018: IPSASB publishes guidance on financial instruments - IAS Plus
The International Public Sector Accounting Standards Board (IPSASB) has released IPSAS 41 'Financial Instruments'.
- 16 Aug 2018: IFRS Foundation translations - IAS Plus
The IFRS Foundation has announced the publication of new French, Georgian, Russian, Spanish and Ukrainian translations.
- 14 Aug 2018: IIRC launches a new <IR> Academic Database - IAS Plus
The International Integrated Reporting Council (IIRC) has launched a new <IR> Academic Database. The database highlights potential positive benefits of adopting integrated reporting (<IR>) and emerging best practice based on academic studies.
tax-news.com – Global Tax News
ibfd.org – Tax News Service Headlines
- 20 Aug 2018: Turkey - Tax News Service Headlines
General Communiqué on voluntary disclosure gazetted
- 20 Aug 2018: Panama; OECD - Tax News Service Headlines
Multilateral Instrument (MLI) – ratification bill submitted to Panamanian National Assembly
- 20 Aug 2018: United States - Tax News Service Headlines
US Court of Appeals vacates US Tax Court's decision on arm's length price of royalty payments
- 20 Aug 2018: Russia - Tax News Service Headlines
Oil tax reform – law gazetted
- 20 Aug 2018: Kyrgyzstan - Tax News Service Headlines
Customs duty rates on motor vehicles amended
efrag.org – European Financial Reporting Advisory Group
- 20 Aug 2018: Feedback Statement - 2018 EFRAG Research Agenda Consultation - EFRAG RSS Feed
EFRAG publishes the Feedback Statement on its 2018 Research Agenda consultation.
- 16 Aug 2018: EFRAG Board meeting 21-22 August 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG Board meeting on Tuesday 21 and Wednesday 22 August 2018. To watch the live webcast on Wednesday 22 August please register here.
- 15 Aug 2018: EFRAG Endorsement Status Report Update - EFRAG RSS Feed
The ARC votes by written procedure on IFRIC 23 and Annual Improvements to IFRS Standards 2015-2017 are now reflected in the EFRAG Endorsement Status Report.
- 2 Aug 2018: EFRAG TEG webcast meeting August 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG TEG webcast meeting on Wednesday 8 August 2018. To watch the live webcast please register here.
- 2 Aug 2018: CALL FOR EFRAG TEG CHAIRMAN AND CEO - EFRAG RSS Feed
EFRAG is calling for candidates to fulfil the position of EFRAG TEG Chairman and CEO as of 1 April 2019, since the mandate of Andrew Watchman cannot be renewed because of his UK nationality.